.... Considering the contextual factors, this study also finds that board independence and state-owned enterprise status strengthen the positive role of board gender diversity in promoting social disclosure. An improvement in educational background is tested as a possible mechanism through which board gender...

...Arash Arianpoor; Somaye Efazati Purpose The present study investigates the impact of accounting comparability on chief executive officer (CEO) incentive plans and the moderating role of board independence for companies listed in Tehran Stock Exchange (TSE). Design/methodology/approach...

... relation between the board independence and information asymmetry, suggesting independent directors are effective in reducing information asymmetry. Furthermore, the authors find this negative relation is stronger in family firms. These results are robust after controlling for the endogenous issues using...